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2022 (7) TMI 873 - HC - VAT and Sales TaxTime Limitation - Validity of deemed assessment order - validity of total and taxable turnover reported through their returns - G.O.Ms.No.82 effective from 19.06.2012 - whether the notice has been sent through registered post as per Rule 19(c) and whether Section 27 has been complied with? - HELD THAT:- As could be seen, for the assessment year 2010-2011, it should have been done within a period of five years of filing. In this case, the five years' period gets over on 30.06.2018. The first notice, which is said to have sent on 27.02.2018, is by ordinary post. Hence, no cognizance can be taken. Thereafter, the subsequent notices dated 14.12.2020 and 16.02.2021 had been sent by RPAD. This service of notice is beyond the period of limitation as contemplated under Section 27 of the Act. Therefore, the respondent cannot reopen the case beyond the period of five years stipulated under Section 27 and no orders can been passed thereafter. In view of the same, the impugned orders are quashed. The Writ Petitions are allowed.
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